This sum distributed over the whole population of 370,107, brings the taxation to a fraction under 10s.

a head.

But observe, that instead of being borne by the whole population, it is borne by no more than 23,022 proprietors.
But mark a further injustice! It does not bear equally upon the proprietors of the towns and those of the country.

The former has a great advantage over the latter.

A town property in the province of Bologna pays 2s.3d.per cent., a country property of the same value 5s.3d.per cent., not upon the income, but the capital.
In the towns, it is not the palaces, but the houses of the middle class that are the most heavily rated.